Topic summary
Chicago Convention
Extracted from the Wikipedia article Convention on International Civil Aviation.
Kerosene tax
Article 24 of the Chicago Convention stipulates that when flying from one contracting state to another, the kerosene that is already on board aircraft may not be taxed by the state where the aircraft lands, nor by a state through whose airspace the aircraft has flown. This was intended to prevent double taxation. However, there is no tax regulation in the Chicago Convention to refuelling the aircraft before departure.